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Case Law Details

Case Name : The Commissioner Of Income Tax-I Vs D. Rathinam (Madras High Court)
Related Assessment Year :
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CIT Vs. D Rathinam-TCA No. 1282/2010 – (Madras High Court)

The assessee, hired Millers and Rollers, for the purpose of carrying out his road contract works. According to the revenue, since in the case on hand, the hire charges in respect of both the Millers and Rollers hired by the assessee contained a portion of labour charges incurred by the respective owners of the concerned vehicles/machineries towards operation of the respective vehicles/machineries along with labour and consequently, the relevant p

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2 Comments

  1. pankaj pandya says:

    dear sir

    Pl. provide me the rateof hire charges on the vehicle ( tipper ,dozer, truck exavator, etc) all use under the construction coampany actual co.deducting tds rate 2%on the hire charges regarding this co. says that of the rental charges on machinery pl. suggest me on this point

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